# Finance Act 2026, Paragraph 22: Regulations

Extent: E+W+S+N.I.

(1) Regulations under this Schedule may—
(a) make different provision for different purposes;
(b) provide for exceptions to any requirement imposed by the regulations;
(c) make provision by reference to things specified in a notice that is—
(i) published by HMRC in accordance with the regulations, and
(ii) not withdrawn by a further notice;
(d) make consequential, supplementary, incidental, transitional or saving provision.
(2) Regulations under paragraph 1 (provision of data to HMRC on an ongoing basis) or 3 (due diligence and record-keeping) may make provision by reference to a document as amended from time to time.
(3) Regulations under this Schedule are to be made by statutory instrument.
(4) A statutory instrument containing regulations under paragraph 21 (power to change amount of penalties) which increase the amount of a penalty by more than is necessary to reflect a change in the value of money may not be made unless a draft of the instrument has been laid before and approved by a resolution of the House of Commons.
(5) Any other statutory instrument containing regulations under this Schedule is subject to annulment in pursuance of a resolution of the House of Commons.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/23/paragraph/22 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-23/paragraph-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.